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  • RE: RDR3: Statutory Residence Test (SRT)

    Hi

    You can use the RDR3 to check your residency, if you are UK resident you report your world wide income to the UK.

    If you are living and working in the UK and your base of operations is in the UK,  the UK has the taxing rights to that income and you will report the income on a Self Assessment tax return.

    If you are resident in Switzerland at the time you are carrying out UK duties you may need to check  if there are any tax implications with the Tax authorites in Switzerland .
     
    You can read the guidance to find out about the Statutory Residence Test and how it may apply to your cirumstances:

    RDR3 Statutory Residence Test

    Thankyou.

    Regards.
  • RE: Sale of shares - CGT or PAYE after one year?

    Hi

    You will need to check with  the US parent company if they are going to pay them  through PAYE . 

    Thankyou.

    Regards.
  • RE: Working Remotely from another country

    Hi Martina

    Working remotely is an agreement between Employer and Employee, you may wish to dicuss your situation with your Employer.

    If you are not resident in the UK and you will not carry out any employment duties you may request that your UK employer operate an NT tax code.

    Tax would not be deducted from your salary if  NT code is agreed.

    You may wish to check with the French tax authoriites if there are any tax implications.

    Thankyou.

    Regards.
  • RE: Options Trading

    Hi

    If you have read the link below, and are still unsure of  the tax treatment of call option and put options, you may wish to contact hmrc direct and speak to a Technical Officer .

    Capital Gains Manual

    Thankyou.

    Regards.
  • RE: Personal Allowance and Tax Thresholds

    Hi

    If your overseas income is only your foreign dividends and the total dividends received, including UK dividends are covered by the UK  dividend allowance,  then you will not need to complete a self assessment tax return for that year ,unless you have received a notice to file or you meet self assessment criteria for another reason.

    Please see the link below  to check if you need to send a Self assessment tax return:

    Check if you need to send a Self Assessment tax return

    Thankyou.

    Regards.
  • Re: Sole Trader, Foreign Income and IR35

    Hi

    If you are a Sole Trader, you run your own business as an individual and are self employed.

    There are important facts for contractors such as off-payroll working rules (IR35).

    Here are links for you to check which applies to you.

    If it cannot decide once you have looked at the links below  you can call us for further guidance.   

    Employment status

    Important facts for contractors - off-payroll working rules (IR35)     

    IR35

    Thankyou.

    Regards.
  • Re: Furlough and Holidays

    Hi H4xXxIsH

    It is for the employer to decide whether to offer to furlough an employee.

    From November there is no minimum furlough period and flexible furlough means employees can work for any amount of time and any work pattern.

    Employers can claim the grant for the furloughed hours, with reference to the hours the employee would usually have worked in that period.

    Employees can take holiday whilst on furlough. If an employee is flexibly furloughed, then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours.

    If a furloughed employee takes holiday, the employer should pay them their usual holiday pay in accordance with the Working Time Regulations.

    Employees should not be placed on furlough for a period simply because they are on holiday.

    This means employees should only be placed on furlough because their employers operations have been affected by coronavirus COVID-19 and not just because they are on paid leave.

    This also applies during peak leave periods in late December and early January.

    If you are concerned your employer is abusing the scheme, you should report them to us via our online fraud reporting tool here:

    Report fraud to HMRC

    Thankyou.

    Regards.
  • Re: Universal Credit - Bank details to make adhoc payment

    Hi

    This is not something that HMRC can help with. 

    You would need to contact  DWP Debt Management on telephone number: 0800 916 0647.

    Alternatively, please visit Gov.uk Benefit Overpayment and then select ‘How to make a repayment’ .

    Thankyou.

    Regards.
  • Re: Name is wrong on National Insurance Number

    Hi

    There are various options, most are referring to a ‘name change’ rather than a correction, but the procedure is the same.

    We can correct it over the phone – tel no is 03000 200 3500, although I realise you have tried calling.

    You  can correct it yourself in your personal tax account:

    Tell HMRC about a change to your personal details

    or

    You can write to us, the address is PT Operations North East England, HM Revenue and Customs, BX9 1AN.

    If writing, you should ensure the letter is signed and whilst we do not specifically request it, a copy of your birth certificate or passport wouldn’t be a bad idea.

    It doesn’t have to be an authorised copy and please don’t send the original.

    Thankyou.

    Regards.

  • Re: PVA Statement Transaction Query

    Hi

    Please contact the Customs and International Trade helpline:

    Imports and exports: general enquiries

    Thankyou.

    Regards.